Income Taxes (Tables)

3 Months Ended

Mar. 31, 2016

Schedule Of Effective Income Tax Rate Reconciliation

Three Months Ended March 31	2016			2015
CMS Energy, including Consumers
U.S. federal income tax rate		35.0	%		35.0	%
Increase (decrease) in income taxes from:
State and local income taxes, net of federal effect		4.1			4.8
Accelerated flow-through of regulatory tax benefits		(4.7)			(4.9)
Employee share-based awards1		(2.2)			-
Other, net		(1.1)			(1.8)
Effective tax rate		31.1	%		33.1	%
Consumers
U.S. federal income tax rate		35.0	%		35.0	%
Increase (decrease) in income taxes from:
State and local income taxes, net of federal effect		4.4			4.7
Accelerated flow-through of regulatory tax benefits		(4.2)			(4.4)
Employee share-based awards1		(2.0)			-
Other, net		(0.9)			(1.5)
Effective tax rate		32.3	%		33.8	%

¹ CMSEnergy and Consumers elected to adopt ASU2016-09, Improvements to Employee Share-Based Payment Accounting, as of January1, 2016. For further details on the implementation of this standard, see Note1, New Accounting Standards.

Consumers Energy Company [Member]

Schedule Of Effective Income Tax Rate Reconciliation

Three Months Ended March 31	2016			2015
CMS Energy, including Consumers
U.S. federal income tax rate		35.0	%		35.0	%
Increase (decrease) in income taxes from:
State and local income taxes, net of federal effect		4.1			4.8
Accelerated flow-through of regulatory tax benefits		(4.7)			(4.9)
Employee share-based awards1		(2.2)			-
Other, net		(1.1)			(1.8)
Effective tax rate		31.1	%		33.1	%
Consumers
U.S. federal income tax rate		35.0	%		35.0	%
Increase (decrease) in income taxes from:
State and local income taxes, net of federal effect		4.4			4.7
Accelerated flow-through of regulatory tax benefits		(4.2)			(4.4)
Employee share-based awards1		(2.0)			-
Other, net		(0.9)			(1.5)
Effective tax rate		32.3	%		33.8	%

¹ CMSEnergy and Consumers elected to adopt ASU2016-09, Improvements to Employee Share-Based Payment Accounting, as of January1, 2016. For further details on the implementation of this standard, see Note1, New Accounting Standards.